https://www.taxtmi.com/caselaws?id=156076 Movements of transformers from the assessee's Haryana factory to its Punjab depot were held to be inter-State sales, because the purchase orders, factory inspection, testing requirements, and manufacture to the purchaser's specifications showed that the goods were earmarked under the sale contract before despatch. The later fitting of accessories or oiling at the depot, and contractual clauses describing the supply as from Patiala or excluding Central sales tax, did not change the true character of the transaction. The decisive factor was that the inter-State movement of goods was occasioned by the contract of sale, so the transfer was not a mere branch transfer and was liable to Central sales tax. en-us Thu, 21 Sep 1989 00:00:00 +0530 Thu, 12 Sep 2013 18:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156076 Movements of transformers from the assessee's Haryana factory to its Punjab depot were held to be inter-State sales, because the purchase orders, factory inspection, testing requirements, and manufacture to the purchaser's specifications showed that the goods were earmarked under the sale contract before despatch. The later fitting of accessories or oiling at the depot, and contractual clauses describing the supply as from Patiala or excluding Central sales tax, did not change the true character of the transaction. The decisive factor was that the inter-State movement of goods was occasioned by the contract of sale, so the transfer was not a mere branch transfer and was liable to Central sales tax. Case-Laws VAT and Sales Tax Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156076